Responsibilities of DDO in Govt. Offices(GOI)

I have been working in a office which is fully owned by the Government of India and I am the DDO of my Office. One of my friends who is also an officer and whose salary bills are drawn by me requested me not to draw his salary bill for the month of January and February,2010 so that the Form 16 to be issued by me will project the net taxable income less by Rs.97,336/-. If I do not do this his net taxable annual income for the FY 2009-10 would be Rs.565820(after allowing deduction of Rs.1,00,000 on account of GPF, Insurance ect ans Rs.9204 on a/c of loss on House Property and ignoring the Transport allowance @ Rs.800/- per month).The details of his annual income is BP Rs.278840,Grade Pay Rs.64800 DA Rs.87164,Taxable Transport Allowance Rs.38528(Rs.800/- per month ignored), HRA Rs.103092, Arrear Pay 6th CPC Rs.105000, GPF deduction Rs.276000,CGEGIS Rs.7200 WBPT Rs.2400, loss on House Property RS.9204/.The Income Tax works out Rs.73746+ Edu tax Rs.2212 Total Rs.75958/-. My question is whether ,from the IT Law point of view , a DDO can abstain himself from drawing salary of an employee and if not what is the penalty imposable on a DDO if he willfully do not draw salaries  of a Government servant for any month of a FY ? Will there be any difference in the Form 16 to be issued by the DDO under two above conditions?Kindly enlighten me.